Darragh O'Brien (Dublin Fingal, Fianna Fail) | Oireachtas source

One, because it is non-material and, two, because it could be an instance whereby - as we discussed earlier - the development is completed but there may be some additional small works to be done. If one is effectively working on a site where the permission period has expired any works post that date are unauthorised if the permission period has expired. This provides the option to the local authority in a regularised way to grant an extension for non-material works by which I mean something that is not material to the actual permission or the development itself. It allows it to be done in a regularised way, but it would be extremely rare.